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Jurnal Akuntansi dan Bisnis Krisnadwipayana
Published by Universitas Krisnadwipayana
ISSN : 24067415     EISSN : 26559919     DOI : https://doi.org/10.35137/jabk.v12i3.580
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil penelitian dan kajian analitis kritis dibidang Akuntansi keuangan, investasi, pasar modal, perpajakan, auditing, akuntansi manajemen, system informasi akuntansi, dan topik-topik lainnya yang terkait dengan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 320 Documents
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Determinan Underpricing Pada Perusahaan Non Keuangan yang Melakukan Initial Public Offering di Bursa Efek Indonesia Tahun 2017-2022 Nata Arnetha Nababan; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.449

Abstract

This research was conducted on non-financial companies conducting Initial Public Offering (IPOs) on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. The research method employed was a comparative causal quantitative study using secondary data obtained from the Indonesia Stock Exchange. The sample determination method employed a purposive sampling approach, resulting in a total of 134 companies experiencing underpricing out of 305 companies that conducted IPOs between 2017 and 2020. Based on the results of the research analysis, it can be seen that financial leverage and earnings per share have a positive effect on underpricing, while company age and ROE do not affect underpricing. By understanding the dynamics of underpricing, it is hoped that investors can better manage risk and become a consideration for potential investors in making investment decisions. By considering the factors that influence underpricing in initial public offering, more profitable investment opportunities can be identified
Pengaruh Independensi, Pengalaman Auditor, dan Kompetensi terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Valda Della Daniswari; Siti Nurlatifah; Mishelei Loen; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.463

Abstract

This study aims to examine the influence of independence, auditor experience, and competence on auditors' ability to detect fraud in Public Accounting Firms (KAP) located in South Jakarta. Using a purposive sampling approach, data were collected through questionnaires distributed to 71 auditors from various firms. Multiple regression analysis was employed to assess the relationship between the independent variables and the auditors' fraud detection ability. The results reveal that, partially, independence does not significantly affect the auditors' ability to detect fraud, while auditor experience and competence have a significant positive impact. Simultaneously, all three variables independence, experience, and competence—exert a significant combined effect on fraud detection capability. These findings underscore the importance of enhancing auditor professionalism through experience and skill development, offering both theoretical and practical contributions to the forensic audit literature in Indonesia. The implications of this research are relevant for regulators and audit institutions seeking to strengthen audit quality by focusing on individual auditor capabilities.
Integrated Reporting pada Perusahaan Perbankan Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.464

Abstract

The purpose of this study is to test and analyze the influence of Gender Diversity, Audit Quality and Firm Age on Integrated Reporting. This research was conducted on Banking Companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The population is 43 companies with a sample obtained from 13 companies based on purposive sampling so that as many as 65 research data are available for processing. The data source is in the form of secondary data taken from the company's annual report . The research method is used with a quantitative approach, which includes descriptive analysis, classical assumption test, multiple linear regression, and hypothesis test. The analysis process was carried out using data processing software, namely SPSS Version 27 and Microsoft Excel 2021. The results of the study show that simultaneously Gender Diversity, Audit Quality and Firm Age have a positive and significant effect on Integrated Reporting. Partially, only Quality Audit has no effect on Integrated Reporting. Meanwhile, Gender Diversity and Firm Age have a positive and significant effect on Integrated Reporting.
Efektivitas Pemungutan Pajak Bumi dan Bangunan (PBB) serta Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) di DKI Jakarta 2015 - 2024 DHIRA AURIA DWI RIYANI; Euis Nessia Fitri; Siti Asmonah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.465

Abstract

Penelitian ini bertujuan untuk menganalisis Efektivitas Pemungutan Pajak Bumi dan Bangunan serta Efektivitas Retribusi Daerah Terhadap Pendapatan Asli Daerah Di DKI Jakarta. Penelitian ini dilakukan dalam lingkup wilayah DKI Jakarta 2020-2024. Penelitian ini didasarkan pada Teori Agensi, yang menjelaskan hubungan antara pihak principal dan agen, serta potensi konflik kepentingan yang dapat timbul akibat perbedaan tujuan antara keduanya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan dalam penelitian ini merupakan data sekunder yang bersifat time series dengan rentang waktu 2020 sampai 2024. Hasil penelitian menunjukkan bahwa efektivitas pemungutan Pajak Bumi dan Bangunan (PBB) berpengaruh signifikan dan tergolong sangat efektif terhadap Pendapatan Asli Daerah, sebaliknya Retribusi Daerah tidak menunjukkan pengaruh yang signifikan dan dinilai kurang efektif terhadap PAD DKI Jakarta. Efektivitas pemungutan PBB terhadap PAD di DKI Jakarta menunjukkan hasil yang sangat signifikan dan sangat efektif. Sedangkan Retribusi Daerah menunjukkan hasil yang tidak signifikan dan tidak efektif terhadap PAD DKI Jakarta. Kata kunci: Pajak Bumi dan Bangunan (PBB), Retribusi Daerah, Pendapatan Asli Daerah.
Systematic Literature Review (SLR): ESG and Firm Value Siti Nurlatifah; Triwidyastuti; Nurmala Ahmar
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.466

Abstract

This systematic literature review aims to comprehensively summarize, analyze, and synthesize empirical evidence regarding the relationship between Environmental, Social, and Governance (ESG) performance and corporate value, while identifying causal mechanisms and contextual factors that moderate their impact. Using the PRISMA protocol-based Systematic Literature Review (SLR) methodology, an extensive literature search was conducted on major academic databases for articles published between 2016-2025, with a systematic process of selection, data extraction, and quality assessment. We anticipate the findings will demonstrate the consistency of the positive relationship between ESG and corporate values, while acknowledging inconsistencies caused by differences in methodology or market context, as well as clarifying key mechanisms and moderation factors (e.g., industry characteristics, governance). The results of this review are expected to provide practical insights for managers in integrating ESG authentically, investors in developing advanced investment models, and regulators (OJK, IDX) in standardizing ESG reporting to improve market transparency. The originality and value of this research lies in a comprehensive synthesis of the diverse research landscape, clarifying findings, and formulating a directed future research agenda, particularly highlighting the need for studies in emerging markets such as Indonesia.
PENDEKATAN METODE FULL COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA USAHA PISANG SALE Dara Utamie; Baiq Qistinnisa
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.580

Abstract

This study explores the implementation of the Cost of Goods Sold (COGS) calculation method using the full costing approach at UD Affan, a banana fritter producer in West Lombok. Using a descriptive qualitative approach, data collection was conducted through observation, interviews, and document collection. The findings indicate that UD Affan has not yet adopted adequate accounting practices, resulting in fixed costs not being included in the COGS calculation. With the full costing approach, COGS is recorded at Rp 10,223 per pack, which is higher than the current selling price of Rp 10,000. This condition results in losses and indicates the importance of regular cost recording. This study recommends consistent cost recording and adjusting selling prices to ensure business continuity. Keywords: Cost of Goods Sold, Full Costing, Banana Sale
DETERMINASI KUALITAS AUDIT: PERAN KOMITE AUDIT SEBAGAI MODERASI Harry Budiantoro; Perdana Wahyu Santosa; Auliffi Ermian Challen; Adinda Primadini; Hestin Agus Tantri Ningsih
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.927

Abstract

This study aims to examine the effect of audit tenure, audit rotation, Public Accounting Firm (KAP) size, and audit fees on audit quality, with the audit committee as a moderating variable in companies included in the SRI-KEHATI index for the 2019–2023 period. The phenomenon of differences in previous research results regarding the effectiveness of auditor rotation and the role of corporate governance forms the basis of this study. The data used is secondary data from the annual reports and financial statements of companies included in the SRI-KEHATI index. The analysis was conducted using SPSS version 31 software using logistic regression. The results show that KAP size and audit fees have a significant effect on audit quality, while audit rotation has no significant effect, and audit tenure shows a varying effect. In addition, the audit committee is unable to moderate the relationship between audit tenure and KAP size with audit quality. These findings confirm that audit quality is more influenced by KAP reputation and audit fees than simply auditor turnover. This study concludes that companies need to be more selective in choosing KAPs and strengthen the role of audit committees. Managerial implications: The results of this study can be used as strategic considerations by management, regulators, and investors in improving governance and maintaining sustainable company audit quality
UKURAN PERUSAHAAN SEBAGAI PEMODERASI : PENGUNGKAPAN ESG Alfin Nurcahyono; Dewi Rejeki
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.928

Abstract

This study aims to find out and analyze the influence of Environmental, Social, and Governance (ESG) Disclosure on Company Financial Performance with Company Size as a Moderator in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The sample determination method uses purposive sampling with a total of 23 research samples from 23 companies for 5 years with a total of 115 sample data. The data analysis methods used were multiple linear regression analysis and Moderated Regression Analysis (MRA) using IBM SPSS software version 27. The results of this study show that only Environmental disclosure has a positive effect on Financial Performance, while Social disclosure has a negative effect and Governance disclosure has no effect. The size of the company itself is not able to moderate the influence of Environmental, Social and Governance (ESG) disclosures. The implications of this study show that each dimension (Environmental, Social, Governance) has a different influence on financial performance although the results support the theory of legitimacy and stakeholders, especially the importance of environmental issues as the main focus of investors and society. The company focuses more on environmental disclosure and is selective in social programs. Investors use the environmental aspect as the main indicator and always be careful about social & governance. Regulators encourage quality environmental disclosure; evaluation of social and governance standards to have an economic impact.
POTENSI KEBANGKRUTAN : TINJAUAN PROFITABILITAS DAN SOLVABILITAS PADA PERUSAHAAN FINTECH YANG TERDAFTAR DI BEI wanda putri amirela; Mulyaningtyas
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.950

Abstract

Penelitian ini bertujuan untuk menganalisis kesehatan dan kestabilan perusahaan dengan cara menilai dan membandingkan pengaruh kinerja keuangan dan aset terhadap kemungkinan kebangkrutan perusahaan fintech yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022-2023. Digunakan 3 sempel perusahaan di bidang fintech, yaitu PT GoTo Gojek-Tokopedia Tbk (PT GoTo), PT Cashlez Worldwide Indonesia Tbk (PT CASH), dan PT Hansei Davest Indonesia Tbk (PT HDIT). Penelitian ini menggunakan metode penelitian kuantitatif dengan sumber data sekunder dari laporan keuangan tahunan dari perusahaan go public. Penelitian ini menggunakan teknis analisis Altman Z-Score. Hasil penelitian menunjukkan bahwa PT GoTo pada tahun 2022 berada di zona abu-abu dan pada tahun 2023 berada pada zona distress. Selanjutnya, PT CASH pada tahun 2022-2023 berada zona aman. Berikutnya, PT HDIT pada tahun 2022-2023 berada pada zona aman. Hasil penelitian ini diharapkan dapat memberi manfaat kepada para investor, regulator, menejemen perusahaan, dan pemangku kepentingan yang lainnya dalam pengambilan keputusan yang lebih baik dalam investasi dan pengelolaan risiko di sektor fintech Indonesia.
PENGARUH AGRESIVITAS PAJAK DAN KEBIJAKAN INVESTASI TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI Veliawati; Hartono
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.951

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh agresivitas pajak dan kebijakan investasi terhadap kinerja keuangan dimana ukuran perusahaan sebagai variabel moderasi. Populasi penelitian adalah seluruh perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 sampai 2024. Dengan menggunakan metode purposive sampling, diperoleh 65 perusahaan sebagai sampel. Analisis data dilakukan dengan regresi panel untuk mengetahuin bagaimana variabel berhubungan satu sama lain. Hasil penelitian menunjukkan bahwa agresivitas pajak memberikan pengaruh positif pada kinerja keuangan dan ukuran perusahaan memperlemah dampak agresivitas pajak terhadap kinerja keuangan. Hasilnya menunjukkan bahwa tindakan pajak agresif dapat benar-benar meningkatkan kinerja keuangan bisnis. Namun, manfaat dari agresivitas pajak terhadap kinerja keuangan cenderung berkurang ketika perusahaan semakin besar. Selain itu, hasil menunjukkan bahwa kebijakan investasi berdampak positif terhadap kinerja keuangan. Namun, pengaruh kebijakan investasi terhadap kinerja keuangan tidak dimoderasi oleh ukuran perusahaan. Ini menunjukkan bahwa kebijakan investasi yang diterapkan tidak berdampak signifikan terhadap kinerja keuangan baik perusahaan skala besar maupun kecil.

Page 30 of 32 | Total Record : 320

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